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Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

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Bombay High Court Dismisses Revision Application in Suit for Declaration and Injunction — Order Rejecting Application Under Order 7 Rule 11 CPC Upheld. Plaint Discloses Cause of Action and Is Not Barred by Law Under Order 7 Rule 11 CPC.

The case involves a civil revision application filed by the original defendants (M/s New Shelter Enterprises and its proprietors) challenging an order...

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High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — Held that ITAT Correctly Deleted Addition for Non-Compete Fee Paid to AE Without Adequate Justification. The court found no substantial question of law as the Tribunal's findings were factual and not perverse.

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed appeals under Section 260A of the Income Tax Act, 1961 against...

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High Court of Bombay at Goa Examines Constitutional Validity of Governmental Appeal Provision in Municipal Matters. Section 184D of Goa Municipalities Act, 1968, Providing Appeal to Government from Appellate Tribunal, Challenged as Unconstitutional.

This batch of writ petitions filed before the High Court of Bombay at Goa involved a challenge to the constitutional validity of Section 184D of the G...